Employer Payroll Tax
Employer Social Security, Medicare, FUTA, and SUTA, the total employer payroll tax, and the fully-loaded employer cost from gross wages and the current wage bases.
Formula and source
SS = min(wages, SS_base)*6.2%; Medicare = wages*1.45%; FUTA = min(wages, 7000)*FUTA_rate; SUTA = min(wages, state_base)*SUTA_rate.
FICA - 26 USC 3101/3111 and IRS Pub 15 (Circular E), 6.2% SS / 1.45% Medicare; FUTA - 26 USC 3301-3306, $7,000 wage base, 0.6% net, IRS Form 940 - all by name.
Audience
This tile is built for accounting and the adjacent professions in the Accounting, Tax, and Small-Business group. The interactive calculator runs entirely in your browser. No account, no fee, no advertising, no tracking.
Related tools
Posture
Rough Logic answers the math question the working professional asks on the job. The site is a calm, fast, ad-free, account-free, ever-free reference. It does not interpret code. It does not replace the licensed professional. It does not store your inputs. The Authority Having Jurisdiction governs all installations and inspections.